论目标成本管理模式的改进

On the Improvement of Target Cost Management Mode

目标成本管理作为一种先进的成本管理技术,近年来被我国企业普遍采用。但从目标成本管理法的整体操作水平来看,大多仍停留在初始阶段,企业传统的成本管理观念依然较强,并且未能将成本发生和企业价值创造有机联系起来,目标成本管理的进一步改进和推广任重道远。本文从目标成本管理模式的缺陷入手提出了ABC条件下的目标成本管理模式,以期能改进原有的目标成本管理模式。

Target cost management is an advanced cost management technique which has been adopted widely in China enterprises.However,the operation of target cost management remains in an initial stage in many Chinese enterprises..With strong root of traditional cost management concept,cost occurred has not been linked with the value created in an enterprise.Therefore,there is still a long way to go to improve and promote target-cost management.Start with the deficit in target cost management mode,the paper proposes the target cost management under ABC condition,in an attempt to improve the existing target-cost management mode.